Factory-gate loading charges are includible in assessable value when incurred before clearance and delivery.

Loading charges incurred for loading sleepers within the factory precincts before clearance and factory-gate delivery form part of the assessable value for central excise purposes. They are not excludible merely because they are separately recovered, so the departmental view that such charges are includible in value was upheld.

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Issues: Whether loading charges recovered from the railway for loading sleepers within the factory precincts before sale and delivery at the factory gate were includible in the assessable value of the goods.

Analysis: The loading charges were incurred for loading the goods within the factory precincts prior to clearance. On a factory-gate sale basis, such pre-delivery loading expenses form part of the value for central excise purposes and are not excludible merely because they are recovered separately.

Conclusion: The loading charges are includible in the assessable value and the departmental view was upheld.

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